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Del. HC: No Mechanism to Assess or Collect Tax on Sponsorships in Entertainment Tax Act - (08 Aug 2024)

OTHER TAXES

Delhi High Court has observed that imposition of a tax on sponsorship under the Delhi Entertainments and Betting Tax Act, 1996 must fail in the absence of a specific charging provision as the Act does not contain a mechanism for assessing and collecting tax on sponsorships.

Tags : DELHI HIGH COURT   SPONSORSHIPS   ENTERTAINMENT TAX ACT  

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